Tax Laws Amendment (Improvements to Self Assessment) Act (No. 1) 2005 (75 of 2005)
Schedule 1 Shortfall interest charge
Part 2 Consequential amendments
Taxation (Interest on Overpayments and Early Payments) Act 1983
30 After subparagraph 12A(1)(a)(i)
Insert:
(ia) remits, under section 280-160 in Schedule 1 to the Taxation Administration Act 1953, the whole or part of an amount that has been paid to the Commissioner in respect of shortfall interest charge payable under Division 280 in that Schedule; or
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